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Bulletin No. 2010-33 August 16, 2010

Internal Revenue Bulletin 2010-33 · 2026-10-03 edition · updated 2026-10-04 · United States

EXEMPT ORGANIZATIONS

T.D. 9492, page 242. Final regulations under section 4965 and other sections of the Code provide guidance relating to entity-level and manager-level excise taxes with respect to prohibited tax shelter transactions to which tax-exempt entities are parties; certain disclosure obligations with respect to such transactions; and the requirement of a return and time for filing with respect to section 4965 taxes.

ADMINISTRATIVE

REG–139343–08, page 256. Proposed regulations under section 6109 of the Code amend the regulations relating to the imposition of certain user fees on certain tax practitioners. A public hearing is scheduled for August 24, 2010.

Announcement 2010–50, page 260. This document contains corrections to final regulations (T.D. 9487, 2010–28 I.R.B. 48) regarding the treatment of prepaid income under the built-in gain provisions of section 382(h).

Actions Relating to Court Decisions is on the page following the Introduction. Announcements of Disbarments and Suspensions begin on page 261. Finding Lists begin on page ii.

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▸Contents — Internal Revenue Bulletin 2010-33
Internal Revenue Bulletin 2010-33

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